**UNITED        STATES**

**SECURITIES        AND EXCHANGE COMMISSION**

**Washington,        D.C. 20549**

**FORM        10-Q**

**QUARTERLY        REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF        1934**

**TRANSITION        REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF        1934**

|  Nutrition                  Management Services Company                             |
|------------------------------------------------------------------------------------------|
| (Exact                  name of registrant as specified in its                  charter) |

|  Pennsylvania                                                              |  23-2095332                                      |
|---------------------------------------------------------------------------------|-------------------------------------------------------|
| (State                  or other jurisdiction of incorporation or organization) | (I.R.S.                  Employer Identification No.) |

|  Box                  725, Kimberton Road, Kimberton, PA |  19442                 |
|---------------------------------------------------------------|-----------------------------|
| (Address                  of principal executive offices)     | (Zip                  Code) |

|  (610)                  935-2050                                                                                |
|----------------------------------------------------------------------------------------------------------------------|
| (Registrant’s                  telephone number, including area code)                                          |
|                                                                                                                 |
|  N/A                                                                                                            |
| (Former                  name, former address and former fiscal year, if changed since last                  report) |

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Table              of Contents

**TABLEOF          CONTENTS**

| Part                    I.  | Financial                    Information                                                                                                                                   |   | Page                    No.                 |
|-----------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|---------------------------------------------|
|                        |                                                                                                                                                                       |   |                                        |
|                        | Item                    1. – Financial                    Information                                                                                                |   | 2                                           |
|                        |                                                                                                                                                                       |   |                                        |
|                        | Consolidated                    Balance Sheets as of September                    30, 2007(unaudited) and June 30, 2007                                                    |   | 2                                           |
|                        |                                                                                                                                                                       |   |                                        |
|                        | Consolidated                    Statements of Operations for                    the Three Months Ended September 30, 2007(unaudited)and                    2006(unaudited) |   | 3                                           |
|                        |                                                                                                                                                                       |   |                                        |
|                        | Consolidated                    Statements of Cash Flows for the Three                    Months Ended September 30, 2007(unaudited)and                    2006(unaudited) |   | 4                                           |
|                        |                                                                                                                                                                       |   |                                        |
|                        | Notes                    to Consolidated Financial                    Statements                                                                                           |   | 5                    -                    9 |
|                        |                                                                                                                                                                       |   |                                        |
|                        | Item                    2. – Management's Discussion and Analysis of Financial                    Condition and Results of Operations                                |   | 10                    - 15                  |
|                        |                                                                                                                                                                       |   |                                        |
|                        | Item                    3. – Quantitative and Qualitative Disclosure                    about Market Risk                                                            |   | 15                                          |
|                        |                                                                                                                                                                       |   |                                        |
|                        | Item                    4T. – Controls and                    Procedures                                                                                             |   | 15                                          |
|                        |                                                                                                                                                                       |   |                                        |
| Part                    II. | Other                    Information                                                                                                                                       |   | 16                                          |
|                        |                                                                                                                                                                       |   |                                        |
|                        | Signatures                                                                                                                                                                 |   | 17                                          |

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Table            of Contents

**ITEM          1.  **

**Financial          Information**

**NUTRITION        MANAGEMENT SERVICES COMPANY**

**CONSOLIDATEDBALANCE        SHEETS**

|                                                                                                                                                                                                                                                                                                                                                  |   |  **September                  30, 2007** |       |   |                               |   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|-----------------------------------------------|------------|--------|------------------------------------|--------|
|                                                                                                                                                                                                                                                                                                                                                  |   | **(unaudited)**                               |       |   | **June                  30, 2007** |   |
| Current                  assets:                                                                                                                                                                                                                                                                                                                      |   |                                          |       |   |                               |   |
| Cash                  and cash equivalents                                                                                                                                                                                                                                                                                                            |   | $                                             | 865,900    |   |                               | $      | 701,858 |   |
| Accounts                  receivable, net of allowance for doubtful accounts of $767,730                  and                  $755,778, respectively                                                                                                                                                                                                 |   |                                          | 3,003,726  |   |                               |   | 2,774,016 |   |
| Inventory                                                                                                                                                                                                                                                                                                                                             |   |                                          | 141,959    |   |                               |   | 142,921 |   |
| Prepaid                  and other                                                                                                                                                                                                                                                                                                                    |   |                                          | 594,676    |   |                               |   | 277,343 |   |
| Assets                  held for sale                                                                                                                                                                                                                                                                                                                 |   |                                          | 6,238,700  |   |                               |   | 0 |   |
| Total                  current assets                                                                                                                                                                                                                                                                                                                 |   |                                          | 10,844,961 |   |                               |   | 3,896,138 |   |
|                                                                                                                                                                                                                                                                                                                                                  |   |                                          |       |   |                               |   |   |   |
| Property                  and equipment, net                                                                                                                                                                                                                                                                                                          |   |                                          | 115,816    |   |                               |   | 115,126 |   |
|                                                                                                                                                                                                                                                                                                                                                  |   |                                          |       |   |                               |   |   |   |
| Assets                  held for sale                                                                                                                                                                                                                                                                                                                 |   |                                          | 0          |   |                               |   | 6,295,450 |   |
|                                                                                                                                                                                                                                                                                                                                                  |   |                                          |       |   |                               |   |   |   |
| Other                  assets:                                                                                                                                                                                                                                                                                                                        |   |                                          |       |   |                               |   |   |   |
| Note                  receivable                                                                                                                                                                                                                                                                                                                      |   |                                          | 85,246     |   |                               |   | 86,746 |   |
| Advances                  to employees                                                                                                                                                                                                                                                                                                                |   |                                          | 422,528    |   |                               |   | 427,510 |   |
| Deferred                  income taxes                                                                                                                                                                                                                                                                                                                |   |                                          | 2,265,908  |   |                               |   | 2,265,908 |   |
| Bond                  issue costs, net of accumulated amortization of $157,807 and $154,158,                  respectively                                                                                                                                                                                                                            |   |                                          | 134,717    |   |                               |   | 138,359 |   |
| Other                  assets                                                                                                                                                                                                                                                                                                                         |   |                                          | 49,614     |   |                               |   | 49,614 |   |
| Total                  other assets                                                                                                                                                                                                                                                                                                                   |   |                                          | 2,958,013  |   |                               |   | 2,968,137 |   |
|                                                                                                                                                                                                                                                                                                                                                  |   |                                          |       |   |                               |   |   |   |
| Total                  assets                                                                                                                                                                                                                                                                                                                         |   | $                                             | 13,918,790 |   |                               | $      | 13,274,851 |   |
|                                                                                                                                                                                                                                                                                                                                                  |   |                                          |       |   |                               |   |   |   |
| Current                  liabilities:                                                                                                                                                                                                                                                                                                                 |   |                                          |       |   |                               |   |   |   |
| Current                  portion of long-term debt                                                                                                                                                                                                                                                                                                    |   | $                                             | 170,000    |   |                               | $      | 170,000 |   |
| Current                  portion of line of credit                                                                                                                                                                                                                                                                                                    |   |                                          | 3,499,114  |   |                               |   | 3,499,114 |   |
| Current                  portion of note payable                                                                                                                                                                                                                                                                                                      |   |                                          | 207,046    |   |                               |   | 0 |   |
| Accounts                  payable                                                                                                                                                                                                                                                                                                                     |   |                                          | 3,745,082  |   |                               |   | 3,001,543 |   |
| Accrued                  payroll and related expenses                                                                                                                                                                                                                                                                                                 |   |                                          | 214,342    |   |                               |   | 260,185 |   |
| Accrued                  expenses                                                                                                                                                                                                                                                                                                                     |   |                                          | 276,765    |   |                               |   | 282,703 |   |
| Other                                                                                                                                                                                                                                                                                                                                                 |   |                                          | 162,461    |   |                               |   | 202,555 |   |
| Total                  current liabilities                                                                                                                                                                                                                                                                                                            |   |                                          | 8,274,810  |   |                               |   | 7,416,100 |   |
|                                                                                                                                                                                                                                                                                                                                                  |   |                                          |       |   |                               |   |   |   |
| Long-Term                  liabilities:                                                                                                                                                                                                                                                                                                               |   |                                          |       |   |                               |   |   |   |
| Long-term                  debt, net of current portion                                                                                                                                                                                                                                                                                               |   |                                          | 2,045,000  |   |                               |   | 2,045,000 |   |
|                                                                                                                                                                                                                                                                                                                                                  |   |                                          |       |   |                               |   |   |   |
| Total                  Liabilities                                                                                                                                                                                                                                                                                                                    |   |                                          | 10,319,810 |   |                               |   | 9,461,100 |   |
|                                                                                                                                                                                                                                                                                                                                                  |   |                                          |       |   |                               |   |   |   |
| Commitments                  and contingencies                                                                                                                                                                                                                                                                                                        |   |                                          |       |   |                               |   |   |   |
|                                                                                                                                                                                                                                                                                                                                                  |   |                                          |       |   |                               |   |   |   |
| Stockholders'                  equity:                                                                                                                                                                                                                                                                                                                |   |                                          |       |   |                               |   |   |   |
| Undesignated                  preferred stock - no par, 2,000,000 shares authorized, none issued                  or                  outstanding                                                                                                                                                                                                     |   |                                          |       |   |                               |   |   |   |
| Common                  stock:                                                                                                                                                                                                                                                                                                                        |   |                                          |       |   |                               |   |   |   |
| Class                  A - no par, 10,000,000 shares authorized; 3,000,000                  issued,                         2,747,000 outstanding, and no par 10,000,000 shares authorized;                                         3,000,000 issued, 2,747,000 outstanding, respectively |   |                                          | 3,801,926  |   |                               |   | 3,801,926 |   |
| Class                  B - no par, 100,000 shares authorized, issued and                  outstanding                                                                                                                                                                                                                                                 |   |                                          | 48         |   |                               |   | 48 |   |
| Retained                  earnings                                                                                                                                                                                                                                                                                                                    |   |                                          | 296,569    |   |                               |   | 511,340 |   |
| Total                                                                                                                                                                                                                                                                                                                                                 |   |                                          | 4,098,543  |   |                               |   | 4,313,314 |   |
| Less:  treasury                  stock(Class A common: 253,000 and 253,000 shares, respectively)-                  at                  cost                                                                                                                                                                                                 |   |                                          | (499,563   | )      |                               |   | (499,563 | ) |
| Total                  stockholders' equity                                                                                                                                                                                                                                                                                                           |   |                                          | 3,598,980  |   |                               |   | 3,813,751 |   |
|                                                                                                                                                                                                                                                                                                                                                  |   | $                                             | 13,918,790 |   |                               | $      | 13,274,851 |   |

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**NUTRITION        MANAGEMENT SERVICES COMPANY**

**CONSOLIDATEDSTATEMENTS        OF        OPERATIONS**

**(Unaudited)**

|                                                            |       | **Three                  Months Ended September 30,** | ** ** |
|-----------------------------------------------------------------|------------|-------------------------------------------------------|------------|
| ** **                                                      | ** ** | **2007**                                              | ** ** | ** ** | **2006** |   |
| Food                  Service Revenue                           |       | $                                                     | 5,040,863  |   |   | $ | 5,325,602 |   |
|                                                            |       |                                                  |       |   |   |   |   |   |
| Cost                  of Operations                             |       |                                                  |       |   |   |   |   |   |
| Payroll                  and related expenses                   |       |                                                  | 2,351,018  |   |   |   | 2,151,188 |   |
| Other                  costs of operations                      |       |                                                  | 1,695,825  |   |   |   | 2,131,675 |   |
| Total                  cost of operations                       |       |                                                  | 4,046,843  |   |   |   | 4,282,863 |   |
|                                                            |       |                                                  |       |   |   |   |   |   |
| Gross                  Profit                                   |       |                                                  | 994,020    |   |   |   | 1,042,739 |   |
|                                                            |       |                                                  |       |   |   |   |   |   |
| Expenses                                                        |       |                                                  |       |   |   |   |   |   |
| General                  and administrative expenses            |       |                                                  | 1,021,758  |   |   |   | 1,045,242 |   |
| Depreciation                  and amortization                  |       |                                                  | 66,749     |   |   |   | 71,684 |   |
| Provision                  for doubtful accounts                |       |                                                  | 11,917     |   |   |   | 15,000 |   |
| Total                  expenses                                 |       |                                                  | 1,100,424  |   |   |   | 1,131,926 |   |
|                                                            |       |                                                  |       |   |   |   |   |   |
| Loss                  from operations                           |       |                                                  | (106,404   | ) |   |   | (89,187 | ) |
|                                                            |       |                                                  |       |   |   |   |   |   |
| Other                  income/(expense)                         |       |                                                  |       |   |   |   |   |   |
| Other                                                           |       |                                                  | (4,509     | ) |   |   | (4,565 | ) |
| Interest                  income                                |       |                                                  | 1,084      |   |   |   | 13,005 |   |
| Interest                  expense                               |       |                                                  | (104,942   | ) |   |   | (115,295 | ) |
| Total                  other income/(expense)                   |       |                                                  | (108,367   | ) |   |   | (106,855 | ) |
|                                                            |       |                                                  |       |   |   |   |   |   |
| Loss                  before income taxes                       |       |                                                  | (214,771   | ) |   |   | (196,042 | ) |
|                                                            |       |                                                  |       |   |   |   |   |   |
| Provision/(benefit)for                  income taxes            |       |                                                  | 0          |   |   |   | (78,619 | ) |
|                                                            |       |                                                  |       |   |   |   |   |   |
|                                                            |       |                                                  |       |   |   |   |   |   |
| Net                  income/(loss)                              |       | $                                                     | (214,771   | ) |   | $ | (117,423 | ) |
|                                                            |       |                                                  |       |   |   |   |   |   |
| Net                  income/(loss)per share - basic and diluted |       | $                                                     | (0.08      | ) |   | $ | (0.04 | ) |
|                                                            |       |                                                  |       |   |   |   |   |   |
| Weighted                  average number of shares              |       |                                                  | 2,847,000  |   |   |   | 2,847,000 |   |

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**NUTRITION        MANAGEMENT SERVICES COMPANY**

**CONSOLIDATEDSTATEMENT        OF CASH FLOWS**

|                                                                                                          |   | **Three                  months ended September 30,** |     |
|---------------------------------------------------------------------------------------------------------------|--------|-------------------------------------------------------|----------|
|                                                                                                          |   | **2007**                                              |     |   | **2006** |   |
| Operating                  activities:                                                                        |   |                                                  |     |   |   |   |
| Net                  loss                                                                                     |   | $                                                     | (214,771 | ) |   | $ | (117,423 | ) |
| Adjustments                  to reconcile net loss to net cash used in operating                  activities: |   |                                                  |     |   |   |   |   |   |
| Depreciation                  and amortization                                                                |   |                                                  | 66,749   |   |   |   | 71,684 |   |
| Provision                  for bad debts                                                                      |   |                                                  | 11,917   |   |   |   | 15,000 |   |
| Amortization                  of bond costs                                                                   |   |                                                  | 3,641    |   |   |   | 3,641 |   |
| (Benefit)/expense                  for deferred taxes                                                         |   |                                                  | 0        |   |   |   | (78,619 | ) |
| Changes                  in assets and liabilities:                                                           |   |                                                  |     |   |   |   |   |   |
| Accounts                  receivable                                                                          |   |                                                  | (240,127 | ) |   |   | (562,670 | ) |
| Inventory                                                                                                     |   |                                                  | 962      |   |   |   | (20,236 | ) |
| Prepaid                  and other current assets                                                             |   |                                                  | (317,333 | ) |   |   | (124,879 | ) |
| Accounts                  payable                                                                             |   |                                                  | 743,539  |   |   |   | 35,117 |   |
| Accrued                  payroll and related expenses                                                         |   |                                                  | (45,842  | ) |   |   | (2,978 | ) |
| Accrued                  expenses and other                                                                   |   |                                                  | (46,033  | ) |   |   | 185,901 |   |
| Net                  cash used in operating activities                                                        |   |                                                  | (37,298  | ) |   |   | (595,462 | ) |
|                                                                                                          |   |                                                  |     |   |   |   |   |   |
| Investing                  activities:                                                                        |   |                                                  |     |   |   |   |   |   |
| Purchase                  of property and equipment                                                           |   |                                                  | (10,688  | ) |   |   | (42,747 | ) |
| Advances                  to employees                                                                        |   |                                                  | 4,982    |   |   |   | 2,700 |   |
| Net                  cash provided used in investing activities                                               |   |                                                  | (5,706   | ) |   |   | (40,047 | ) |
|                                                                                                          |   |                                                  |     |   |   |   |   |   |
| Financing                  activities:                                                                        |   |                                                  |     |   |   |   |   |   |
| Proceeds                  from note payable                                                                   |   |                                                  | 317,175  |   |   |   | 177,661 |   |
| Repayments                  of note payable                                                                   |   |                                                  | (110,129 | ) |   |   | (12,915 | ) |
| Net                  cash provided by financing activities                                                    |   |                                                  | 207,046  |   |   |   | 164,746 |   |
|                                                                                                          |   |                                                  |     |   |   |   |   |   |
| Net                  increase/(decrease)in cash                                                               |   |                                                  | 164,042  |   |   |   | (470,763 | ) |
|                                                                                                          |   |                                                  |     |   |   |   |   |   |
| Cash                  and cash equivalents - beginning of period                                              |   |                                                  | 701,858  |   |   |   | 1,613,567 |   |
|                                                                                                          |   |                                                  |     |   |   |   |   |   |
| Cash                  and cash equivalents - end of period                                                    |   | $                                                     | 865,900  |   |   | $ | 1,142,804 |   |
|                                                                                                          |   |                                                  |     |   |   |   |   |   |
| *Supplemental                  disclosure of cash flow information:*                                          |   |                                                  |     |   |   |   |   |   |
| *Cash                  paid during the period for:*                                                           |   |                                                  |     |   |   |   |   |   |
|                                                                                                          |   |                                                  |     |   |   |   |   |   |
| Interest                  Paid                                                                                |   | $                                                     | 105,595  |   |   | $ | 91,296 |   |
| Taxes                  Paid                                                                                   |   |                                                  | 2,562    |   |   |   | 13,420 |   |

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**NUTRITION        MANAGEMENT SERVICES COMPANY**

**NOTESTO        UNAUDITED CONSOLIDATED FINANCIAL        STATEMENTS**

**September        30, 2007**

***1.                Basis of Presentation***

***2.                New Accounting Pronouncements***

*‘‘Accounting for        Uncertainty in Income Taxes – An Interpretation of SFAS No. 109’’ (‘‘FIN        48’’)*

* Value        Measurements*

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*“Employers’ Accounting for        Defined Benefit Pension and other Postretirement Plans- An amendment of FASB        Statements No. 87, 88, 106 and 132( R )”.*

***3.                Earnings Per Common Share***

***4.                  Litigation***

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***5.        Business          Segments***

*Disclosures about          Segments of an Enterprise and          Related*
*Information*

|                                                              |   | Food                  Service Management |      |   | Training                  and Conference Center |   |      | Total  |   |
|-------------------------------------------------------------------|--------|------------------------------------------|-----------|--------|-------------------------------------------------|--------|-----------|--------|--------|
|   Food                  service revenue                 |   | $                                        | 4,937,237 |   |                                            | $      | 103,626   |   |   | $ | 5,040,863 |   |
|   Depreciation                  and amortization        |   |                                     | 8,843     |   |                                            |   | 57,906    |   |   |   | 66,749 |   |
|   Income                  (loss) from operations        |   |                                     | 29,142    |   |                                            |   | (135,546  | )      |   |   | (106,404 | ) |
|   Interest                  income                      |   |                                     | 1,084     |   |                                            |   | --        |   |   |   | 1,084 |   |
|   Interest                  expense                     |   |                                     | (76,132   | )      |                                            |   | (28,810   | )      |   |   | (104,942 | ) |
|   Income                  (loss) before taxes (benefit) |   |                                     | (45,906   | )      |                                            |   | (168,865  | )      |   |   | (214,771 | ) |
|   Net                  income (loss)                    |   |                                     | (45,906   | )      |                                            |   | (168,865  | )      |   |   | (214,771 | ) |
|   Total                  assets                         |   | $                                        | 6,497,782 |   |                                            | $      | 7,421,008 |   |   | $ | 13,918,790 |   |

|                                                              |   | Food                  Service Management |      |   | Training                  and Conference Center |   |      | Total  |   |
|-------------------------------------------------------------------|--------|------------------------------------------|-----------|--------|-------------------------------------------------|--------|-----------|--------|--------|
|   Food                  service revenue                 |   | $                                        | 5,148,200 |   |                                            | $      | 177,402   |   |   | $ | 5,325,602 |   |
|   Depreciation                  and amortization        |   |                                     | 9,130     |   |                                            |   | 62,554    |   |   |   | 71,684 |   |
|   Income                  (loss) from operations        |   |                                     | 55,814    |   |                                            |   | (145,001  | )      |   |   | (89,187 | ) |
|   Interest                  income                      |   |                                     | 13,005    |   |                                            |   | --        |   |   |   | 13,005 |   |
|   Interest                  expense                     |   |                                     | (77,958   | )      |                                            |   | (37,337   | )      |   |   | (115,295 | ) |
|   Income                  (loss) before taxes (benefit) |   |                                     | (9,195    | )      |                                            |   | (186,847  | )      |   |   | (196,042 | ) |
|   Net                  income (loss)                    |   |                                     | 69,424    |   |                                            |   | (186,847  | )      |   |   | (117,423 | ) |
|   Total                  assets                         |   | $                                        | 6,950,880 |   |                                            | $      | 7,281,921 |   |   | $ | 14,232,801 |   |

***6.                Revolving Credit Facility***

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***7.                Collegeville Inn Conference & Training Center***

***8.                Business Conditions***

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**ITEM 2.**

**Management’s        Discussion and Analysis of Financial Condition and Results of        Operations**

**Forward        Looking Statements**

**Results        of Operations for Quarter Ended September 30, 2007**

** **

**,**
** **

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**Liquidity        and Capital Resources**

*Operating        Activities*

*Investing        Activities*
***.***
** **

*Financing        Activities*

*Capital        Resources*

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|                                                |   | **Payment                  Due By Period** |      |
|-----------------------------------------------------|--------|--------------------------------------------|-----------|
|  **Contractual                  Obligations**  |   | **Total**                                  |      |   | **Less                  than 1 year** |   |   | **2                  – 3 years** |   |   | **4                  – 5 years** |   |   | **After                  5 years** |   |
| Debt  *                                   |   | $                                          | 5,921,160 |   |   |   | 3,876,160 |   |   |   | 350,000 |   |   |   | 390,000 |   |   |   | 1,305,000 |   |
| Operating                  Leases                   |   |                                       | 20,990    |   |   |   | 11,498 |   |   |   | 9,492 |   |   |   | -- |   |   |   | -- |   |
| Total                  Contractual Cash Obligations |   | $                                          | 5,942,150 |   |   | $ | 3,887,658 |   |   | $ | 359,492 |   |   | $ | 390,000 |   |   | $ | 1,305,000 |   |

|                                              |   |                                         |      |   | **Amount                  of Commitment Expiration Per Period** |   |
|---------------------------------------------------|--------|----------------------------------------------|-----------|--------|-----------------------------------------------------------------|--------|
| **Other                  Commercial Commitments** |   | **Total                  Amounts Committed** |      |   | **Less                  than 1 year**                           |   |   | **1                  – 3 years** |   |   | **4                  – 5 years** |   |   | **Over                  5 years** |   |
| Lines                  of Credit                  |   | $                                            | 3,500,000 |   |                                                            | $      | 3,500,000 |   |   | $ | -- |   |   | $ | -- |   |   | $ | -- |   |
| Standby                  Letter of Credit         |   |                                         | 3,065,000 |   |                                                            |   | -- |   |   |   | 3,065,000 |   |   |   | -- |   |   |   | -- |   |
| Total                  Commercial Commitments     |   | $                                            | 6,565,000 |   |                                                            | $      | 3,500,000 |   |   | $ | 3,065,000 |   |   | $ | -- |   |   | $ | -- |   |

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**Critical        Accounting Policies**

**Revenue        Recognition**

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**Accounts        Receivable**

**Impairment        or Disposal of Long Lived Assets**

**Income        Tax Accounting**

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**Capital          Expenditures**

**Effects        of Inflation**

**Medicare        and Medicaid Reimbursements**

**ITEM3.**

**Quantitative        and Qualitative Disclosure about Market Risk**

**ITEM4T.**

**Controls        and Procedures**

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**PART        II - OTHER INFORMATION**

| Item                  1.  | Legal                  Proceedings                                                                                                                                                                       | None   |
|---------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                      |                                                                                                                                                                                                     |   |
| Item                  1A. | There                  are no material changes to the risk factors disclosed in the Company’s                  Annual Report on Form 10-K for the Fiscal Year ended June 30,                  2007 |
|                      |                                                                                                                                                                                                     |   |
| Item                  2.  | Changes                  in Securities                                                                                                                                                                   | None   |
|                      |                                                                                                                                                                                                     |   |
| Item                  3.  | Defaults                  Upon Senior Securities                                                                                                                                                         | None   |
|                      |                                                                                                                                                                                                     |   |
| Item                  4.  | Submission                  of Matters to a Vote of Security Holders                                                                                                                                     | None   |
|                      |                                                                                                                                                                                                     |   |
| Item                  5.  | Other                  Information                                                                                                                                                                       | None   |
|                      |                                                                                                                                                                                                     |   |
| Item                  6.  | Exhibits                  and Reports on Form 8K                                                                                                                                                         |   |

|   | (a) | Exhibits |
|--------|-----|----------|

|   | 31.1 | Certification                  of Chief Executive Officer pursuant to Rule 13a-14(a) under the                  Securities                  and Exchange Act of 1934, as adopted pursuant to Section 302 of                  the                  Sarbanes-Oxley Act of 2002. |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 31.2 | Certification                  of Principal Financial Officer pursuant to Rule 13a-14(a) under                  the                  Securities and Exchange Act of 1934, as adopted pursuant to Section                  302 of                  the Sarbanes-Oxley Act of 2002. |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 32.1 | Certification                  of Chief Executive Officer pursuant to 18 U.S. C. Section 1350,                  as adopted                  pursuant to Section 906 of the Sarbanes-Oxley Act of                  2002. |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 32.2 | Certification                  of Principal Financial Officer pursuant to 18 U.S. C. Section 1350,                  as                  adopted pursuant to Section 906 of the Sarbanes-Oxley Act of                  2002. |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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Table            of Contents

**SIGNATURES**

| Nutrition                  Management Services Company    |
|-----------------------------------------------------------|
|                                                      |
|  /s/                Joseph                V. Roberts |
| Joseph                  V. Roberts                        |
| Chairman                  and Chief Executive Officer     |
|                                                      |
|                                                      |
|                                                      |
|  /s/                Linda                J. Haines   |
| Linda                  J. Haines                          |
| Principal                  Financial Manager              |